Abbreviations and acronyms

ACI

Anti-corruption and integrity

ACSI

Australia Council of Super Annuation Investors

ACWI

All Countries World Index

AUM

Assets Under Management

CBAs

Cost benefit analyses

CCAs

Community choice aggregators

CDP

Carbon Disclosure Project

CDP

Carbon Disclosure Project

CO2

Carbon dioxide

COP21

21st Conference of the Parties

COVID-19

Novel Coronavirus Disease of 2019

CRR-2

Capital Requirements Regulation

CSR

corporate social responsibility

E

Environnemental

E&S

Environmental and Social Risk

EBA

European Banking Authority

EC

European Commission

EEA

European Economic Area

EIOPA

European Insurance and Occupational Pensions Authority

EP

Equator Principles

EPFI

Equator Principles Financial Institution

ESCOs

Energy Service Company

ESG

Environmental, social and governance

ESIA

Environmental and Social Impact Assessment

ESMA

European Securities and Markets Authority

ESR

Environmental Social Risk

ETF

Exchange-traded Fund

EU

European Union

FTSE

Financial Times Stock Exchange

G20 (IWG)

G20 Infrastructure Working Group

G20 IDI

G20 Infrastructure Data Initiative

G20/OECD Principles

G20/OECD Principles of Corporate Governance

GDP

Gross Domestic Product

GHG

Green House Gas

GI Hub

Global Infrastructure Hub

GRI

Global Reporting Initiative

GSIA

Global Sustainable Investment Alliance

GSSB

Global Sustainability Standards Board

IASB

International Accounting Standards Boar

IEA

International Energy Agency

IFC

International Finance

IFRS

International Financial Reporting Standard

IIRC

International Integrated Reporting Council

ILO

International Labour Organisation

IMF

International Monetary Fund

IOPS

International Organisation of Pension Supervisors

IPO

Initial Public Offering

IR

International Framework for Integrated Reporting

ISO

International Organization for Standardization

JFSA

Japan Financial Services Agency

KPI

Key Performance Indicator

LMA

Loan Markets Association

LPFs

Large Pension Funds

MNE

multinational enterprise

MSCI

Morgan Stanley Capital International

NASDAQ

National Association of Securities Dealers Automated Quotations exchange

NCP

National Contact Points

NFRD

Non-Financial Reporting Directive

NGFS

Network for Greening the Financial System

NPL

Non-performing loan

OECD

Organisation for Economic Co-operation and Development

OECD ESG Survey

OECD survey on ESG integration by insurance companies and pension funds

Paris Agreement

Paris Agreement on Climate Action

PPRFs

Public Pension Reserve Funds

R&D

research and development

RBC

Responsible Business Conduct

ROE

return on equity

S&P

Standard & Poor's

S&P

Standard & Poor's Composite Index

SASB

Sustainability Accounting Standards Board

SDGs

Sustainable Development Goals

SDIs

Sustainable Development Investments

SEC

Securities and Exchange Commission

SFDR

Regulation on sustainability-related disclosures in the financial services sector

SLLP

Sustainability Linked Loan Principles

SME

Small and Medium Enterprises

SOE

State owned enterprise

SPV

Special purpose vehicle

SRI

Socially Responsible Investment

STP

Sustainability performance targets

TCFD

Task Force on Climate-Related Financial Disclosures

TCFD

Task Force on Climate Related Disclosures

UN

United Nations

UN PRI

United Nations Principles for Responsible Investment

UN SDGs

United Nations Sustainable Development Goals

UNEP FI

United Nations Environment Programme Finance Initiative

UNFCC

United Nations Framework Convention on Climate Change

UNPRI

United Nations Principles of Responsible Investment

US GAAP

United States Generally Accepted Accounting Principle

US SEC

United States Securities and Exchange Commission

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